LEADER 01390nam 2200457 450 001 9910467835903321 005 20200923020339.0 010 $a1-78084-322-4 010 $a1-78084-321-6 035 $a(CKB)4330000000072242 035 $a(MiAaPQ)EBC5092473 035 $a(Au-PeEL)EBL5092473 035 $a(CaPaEBR)ebr11451389 035 $a(OCoLC)1006411387 035 $a(EXLCZ)994330000000072242 100 $a20171107h20132013 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aComplex general surgical oncology$hVolume 1$iA case-based approach /$feditors Daniel E. Abbott, Jason B. Fleming 210 1$aLondon, England :$cFuture Medicine Ltd,$d2013. 210 4$dİ2013 215 $a1 online resource (231 pages) $cillustrations 225 0 $aFuture Medecine,$x2047-332X 311 $a1-78084-323-2 320 $aIncludes bibliographical references at the end of each chapters and index. 606 $aCancer$xSurgery 608 $aElectronic books. 615 0$aCancer$xSurgery. 676 $a616.994059 702 $aAbbott$b Daniel E. 702 $aFleming$b Jason B. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910467835903321 996 $aComplex general surgical oncology$91960720 997 $aUNINA LEADER 02984nam 2200385 450 001 9910476788803321 005 20230514151829.0 035 $a(CKB)5470000000566639 035 $a(NjHacI)995470000000566639 035 $a(EXLCZ)995470000000566639 100 $a20230514d2018 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe online advertising tax as the foundation of a public service internet $ea CAMRI extended policy report /$fChristian Fuchs 210 1$aLondon :$cUniversity of Westminster Press,$d2018. 215 $a1 online resource (98 pages) $cillustrations 225 1 $aCAMRI policy briefs 311 $a1-911534-96-3 320 $aIncludes bibliographical references. 327 $aIntroduction : Public service Internet platforms and the online advertising tax -- The rise of online advertising -- The Google and Facebook online advertising duopoly -- Google and Facebook's tax avoidance strategies -- The tax avoidance inquiry in the British House of Commons -- Example policy measures for countering online corporations' tax avoidance : voluntary, corporate self-regulation, the 'Google tax' (diverted profits tax), and the digital permanent establishment -- A method for taxing online advertising and digital value -- Towards a public service Internet : funding, infrastructure and formats -- Conclusions and discussion. 330 $a"Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. This extended policy report considers where they should be taxed and where the value of their activities is actually created. It argues that tax paid by those platforms should be levied in the country where platform users are located when they click on or view an advertisement. Furthermore, the report examines the practical steps needed to ensure transparent accounting of taxed transactions in order to avoid long term negative effects for media and democracy. Considering counter-arguments the author makes the case for an online advertising tax alongside a public service Internet strategy that could support other viable platforms and counter the dangers of duopoly or oligopoly and the high risks of financial bubbles in a world where advertising is the Internet's dominant business model." 410 0$aCAMRI policy briefs. 606 $aInternet marketing$xTaxation 615 0$aInternet marketing$xTaxation. 676 $a336.278 700 $aFuchs$b Christian$f1976-$0894073 801 0$bNjHacI 801 1$bNjHacl 906 $aBOOK 912 $a9910476788803321 996 $aThe online advertising tax as the foundation of a public service internet$93363569 997 $aUNINA